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025262 AI generated

Supreme Administrative Court rules municipal removal of private activity prohibition is a license fee, not a tax.

Case Number 025262
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously dismissed the Ministry of Public Prosecution's challenge to a municipal fee. The court held that removing a legal prohibition on private activity constitutes a license, making the associated cost a fee rather than a tax. Consequently, the administrative act imposing the charge was upheld as legally valid.

Legislator headnote

Official

LICENÇA. RECEITA MUNICIPAL. TAXA. IMPOSTO.

Keywords

AI generated
municipal license fee tax vs fee distinction removal of legal prohibition private activity regulation Supreme Administrative Court fiscal liability classification administrative act validity

Cited Legislation

AI generated
Reg. de 1992/03/19 da CML, arts. 3º e 16º

Cited Case Law

AI generated
AC STA de 1983/02/10
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.
AC STA PROC17363 de 1994/03/02
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.
AC STAPLENO PROC22910 de 2000/06/28
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.
AC STA PROC24610 de 2000/10/11
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.
AC TC de 1999/07/14
[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.

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Full text

[AREA TEMATICA 1] DIR FISC - TAXA.

[LEGISLACAO NACIONAL] REG DE 1992/03/19 DA CML ART3 ART16.

[JURISPRUDENCIA NACIONAL] AC STA DE 1983/02/10 IN AD N257 PAG579.; AC STA PROC17363 DE 1994/03/02.; AC STAPLENO PROC22910 DE 2000/06/28.; AC STA PROC24610 DE 2000/10/11.; AC TC DE 1999/07/14 IN DR IIS DE 1999/11/10.

[DATA DE ENTRADA] 05/31/2000

[Nº CONVENCIONAL] JSTA00054721

[Nº DO DOCUMENTO] SA220001031025262

[OBJECTO] SENT TT1INST LISBOA.

[RECORRENTE] MINISTÉRIO PÚBLICO

[RECORRIDO 1] FAZENDA PÚBLICA

[REFERENCIA A DOUTRINA] TEIXEIRA RIBEIRO REVISTA DE LEGISLAÇÃO E JURISPRUDÊNCIA N112 PAG294. ALBERTO XAVIER MANUAL DE DIREITO FISCAL PAG42.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CD2AE77F3BE886F180256AD8003678B2?OpenDocument

SUMÁRIO

I - O tributo decorrente da remoção de um limite jurídico à actividade dos particulares, relativamente proibida, define-se como licença.

II - O custo da licença é uma taxa e não um imposto.